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Australia

Group Accounts

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Transnational Accounting

Abstract

The timing of the release of the first set of consolidated accounts in Australia is not clear. Gibson (1971) suggests the date was 1935 whereas Whittred (1988) gives the date as 1931. Irrespective of who is correct, it would seem that the use of group accounts in Australia lagged some ten years behind the release in the United Kingdom of the consolidated accounts of Nobel Industries reported by Nobes and Parker (1979).

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Authors
  1. Allen Craswell
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Editor information

Editors and Affiliations

  1. Johann Wolfgang Goethe-University, Frankfurt am Main, Germany

    Dieter Ordelheide (Professor of Accounting) (Professor of Accounting)

  2. European Institute of Advanced Studies in Management (EIASM), Brussels, Belgium

    Dieter Ordelheide (Professor of Accounting) (Professor of Accounting)

Copyright information

© 1995 Palgrave Macmillan, a division of Macmillan Publishers Limited

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Craswell, A. (1995). Australia. In: Ordelheide, D. (eds) Transnational Accounting. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-13233-1_3

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